Iteration Goals have business value assigned by the Product Owner.

PI Objectives (not Iteration Goals) are assigned business value by Business Owners at PI Planning. Iteration Goals are set by the team and Product Owner for focus during the iteration but are not assigned a separate business value metric. “Business Owners assign business value to PI Objectives during PI Planning. Iteration Goals, which guide team focus during an iteration, are not assigned business value.” (Source: SAFe 6.0 Framework: PI Objectives, Iteration Goals) ===========